PurposeResearch question is about the perception of stricto sensu undergraduate and graduate accounting students, from the Metropolitan Region of Rio de Janeiro (Brazil) of the accountants' responsibilities and competencies required to them in assisting IT/IS strategy definition and implementation.Design/methodology/approachThis is a descriptive research, using a qualitative paper-and-pencil approach. Designed based on United Nations Accounting Model Curriculum, a questionnaire was self-applied to 361 accounting students of eight higher education institutions (HEIs) in Rio de Janeiro, whose responses are quantitatively analysed.FindingsAccounting students strongly agree on the need to acquire strategic skills that enable them to assist organizations in IT/IS issues but are quite divided about the related accountants' responsibilities, underestimating their future role in this respect.Research limitations/implicationsAlthough quantitatively adequate, the sample is non-probabilistic and, thus, results cannot be generalized. The authors expect that this paper can encourage HEIs to engage the path of multidisciplinary education and rethink their silo-based pedagogical models which have to prepare students for their forthcoming professional challenges, by introducing interdisciplinary courses, soft skills disciplines and work-integrated learning activities.Practical implicationsFindings can be useful for teachers and coordinators of the IT/IS area in accounting courses, stimulating brainstorming on the accountant's role in assisting organizations in IT/IS strategies and practices implementation. The study has relevant implications for educators through the identification and analysis of difficulties faced by students.Originality/valueThis study contributes to the research base of accountants' strategic role since the responsibility awareness identified gap can be elaborated for stimulating the discussion about the centrality of the accountant in IT processes within organizations.

Purpose This paper aims to evaluate the undergraduate and graduate accounting students’ perceptions of sustainable (or green) information technology (IT) and information system (IS) practices and their contribution to its implementation. Design/methodology/approach A five-point Likert scale questionnaire was applied to 361 undergraduate and graduate accounting students in Rio de Janeiro (Brazil) in eight higher education institutions (HEIs). Data are analyzed with SPSS. Findings There is a high perception of importance regarding IT/IS sustainability practices among the accounting students tested, although respondents are not comfortable with predominantly technical IT/IS topics. However, students are divided on the significance of the accountant’s contribution to these practices, confirming that reflection on their future role is still a challenge for them and their HEIs. The female sub-sample attaches significantly greater importance than the male sample to the accountant role in the implementation of green IT practices. Research limitations/implications The authors have proposed a novel integrative framework of IT/IS theories related to sustainability and accounting, and how accounting professionals could participate in the “neutral arena” of the education for sustainable development (SD). Practical implications Findings could be useful for educators and coordinators of sustainability of IT/IS in accounting courses, stimulating brainstorming on the accountant’s role in assisting organizations in green IT/IS strategies, best practice and implementation. Originality/value This study makes an original contribution to the research base of SD in HEIs. The lack of awareness identified in the study could be elaborated to stimulate discussion about the central role of the accountant in SD processes within organizations.

Este estudo apresenta as contribuições nacionais em periódicos, dissertações, teses e anais de congressos sobre <em>Green IT</em> vinculado às Ciências Contábeis/Contabilidade. Fez-se revisão bibliométrica pela consulta ao Google Acadêmico no Portal de Periódicos Capes/MEC. A pesquisa limita-se à análise de publicações revisadas por pares, entre os anos de 2007 e 2016, que apresentam citações em <em>Green IT</em> (TI Verde) e Ciências Contábeis/Contabilidade, trazendo três contribuições importantes: 1) a TI verde apresenta oportunidades de melhoria da competitividade das empresas, por meio da adoção de critérios sustentáveis na seleção das arquiteturas e estratégias de TI; 2) o tema TI Verde ainda não alcançou <em>status</em> de outros temas mais tradicionais nas ciências contábeis e há vasto campo a ser explorado na área de<em> </em>Contabilidade Gerencial Ambiental; e 3) surgiram evidências de que pesquisas em temas interdisciplinares tendem a ser mais produtivas quando realizadas em parceria com pesquisadores de diversas áreas e instituições.

Este estudo avaliou a importância de disciplinas sobre sustentabilidade e Tecnologia da Informação/Sistema de Informação (TI/SI) para formar a percepção de estudantes de graduação e pós-graduação stricto sensu em contabilidade, da Região Metropolitana do Rio de Janeiro, no tema sustentabilidade em TI/SI. Os resultados confirmam os achados da literatura de que muitos alunos de contabilidade chegam ao final do curso sem ter nenhum contato com essas disciplinas e que, na percepção dos respondentes, a contribuição mais importante dos contadores para a sustentabilidade em TI/SI é controlar e avaliar o desempenho de indicadores físicos e financeiros de TI. Por outro lado, uma das contribuições menos importantes foi reportar desempenho ambiental.